Base Company purchased $2,000$ shares of Jones Company for $$10$ per share. The

investment represents $10\%$ ownership and Base Company holds the investment as an

available$-$for$-$sale debt investment. The fair value at year end is $$8$ per share.

Assuming no other transactions occurred, where would the $$2\mathrm{.}00$ per share difference

be reported on the year$-$end financial statements?

Retained Earnings

Net Sales

None of the above

Other Comprehensive Income

IDON'T KNOWYET